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    <title>Successor Buying Property Not Liable for Previous Owner&#039;s Excise Duty Arrears, Despite Undertakings Given.</title>
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    <description>Recovery of excise duty - Liability of successor - Purchase of immovable property assets - though the under taking is given by the appellant, the same is not sufficient for enforcing the recovery of arrears as the appellant is not legally liable for payment of arrears of previous owner - AT</description>
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      <description>Recovery of excise duty - Liability of successor - Purchase of immovable property assets - though the under taking is given by the appellant, the same is not sufficient for enforcing the recovery of arrears as the appellant is not legally liable for payment of arrears of previous owner - AT</description>
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